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HJR 78

Proposing a constitutional amendment prohibiting the taxation of the sale or use of certain food, drinks, medicine, and child-care services.

89th Legislature (2025) Introduced by Richard Raymond

Texas constitutional amendment would exempt food, beverages, medicine, and child care from state taxation, reducing revenue and requiring lawmakers to address resulting budget impacts.

Referred to Ways & Means
#daycare(i0209) #food(s0761) #medicine&prescriptiondrugs(s7338) #resolutions--constitutionalamendments(i0661) #taxation--sales(i0800)
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Bill Summary · HJR 78

Legislative bill overview

HJR 78 proposes a constitutional amendment to Texas's constitution that would prohibit state taxation on the sale or use of certain food items, beverages, medicines, and child-care services. The amendment would need to pass both chambers of the legislature and be approved by Texas voters in a referendum to take effect.

Why is this important

This proposal would significantly reduce state revenue by exempting essential goods and services from taxation, potentially affecting education, infrastructure, and healthcare funding. The measure addresses cost-of-living concerns for families but raises questions about how the state would offset lost tax revenue and which specific items would qualify for exemption.

Potential points of contention

  • Revenue impact: Removing taxes from basic necessities could create substantial budget shortfalls, requiring cuts to state programs or alternative tax increases elsewhere
  • Definition ambiguity: The bill's language about "certain" foods and drinks is vague—determining what qualifies (processed foods vs. fresh produce, sugary drinks vs. water, etc.) could be contentious
  • Regressive vs. progressive impact: While lower-income families spend more on these basics, everyone benefits equally regardless of income, raising fairness concerns about tax structure changes

Compiled from official sources — confirm details with the bill’s official record.

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